U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a three women's knit skirts from Canada.
NY C88231 June 18, 1998 CLA-2-61:RR:NC:WA:361 C88231 CATEGORY: Classification TARIFF NO.: 6104.53.2010 Mr. Edward M. Puls Treasurer Weekenders USA, Inc. 1011 Woodlands Parkway P.O. Box 8127 Vernon Hills, Il 60061-8127 RE: The tariff classification of a three women's knit skirts from Canada. Dear Mr. Puls: In your letter dated April 2, 1998, with additional information provided on May 20, 1998, you requested a classification ruling for three women's knit skirts. The samples are being returned, as you requested. Styles 602, 672 and 678 are women's knit skirts, constructed from 50% cotton, 50% polyester knit fabric. All three styles feature a covered elasticized waistband and plain hemmed bottom. Styles 602 and 672 are straight skirts that extend to the knee. Style 678 is a flared skirt that extends to mid-calf. The applicable subheading for all three styles will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts, synthetic fibers. The general rate of duty will be 16.6 percent ad valorem. The skirts fall within textile category designation 342. Products from Canada are not currently subject to a visa requirement and quota restraints. You have indicated in your letter that the fabric is a blend of 50% cotton, 50% polyester knit fabric. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification and the textile category designation of the subject garment. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division